urrent assets over the same period. Index, which is inverse with respect to the number of turns, promoted as the load factor. It shows how much working capital (in units of shares) falling within each currency sales. [5, p .. 157] one turnover in days (or turnover rate) of working capital is defined as the ratio of the number of days in billing period (for the quarter - 90 days of the year - 360 days) and ratio of the same period. To characterize the economic efficiency of working capital can apply their rate of return, calculated as the ratio of profits to the sum of its current assets.a result of accelerated turnover of financial (cash) costs reduced demand for them, the process of release of these funds with turnover. There are absolute (decrease the desired amount of money) and relative (sales of more products at a fixed sum of money by improving their use) the release of money from circulation. Among measures to improve the efficiency of turnover funds are an important place belongs to optimize inventory. It is connected with optimization of the largest reserves reducing inventories in the business especially with materialomistkym production. Reducing the length of the production cycle for such enterprises in all one day you can reduce the amount of work in progress amounting to more than 2 million grams. units.you speed up the implementation of products and one day, then maybe the release of working capital will be approximately 1/3 the volume of the finished product remains in the enterprise. [5, p .. 157 - 159] The lower the load current prob ture, the more effectively they are used. Effectiveness ratio of current assets (CE), describes the amount of income that falls to 1 USD. Acceleration of turnover of working capital contributes to their absolute and relative to the release of defense mouth. In absolute release means reducing the amount of current assets in the current year compared to last year with an increase of about mestic production. Relative release occurs when the growth rate of sales growth ahead of company-defense capabilities. In this case, less-defense company-provided means bigger sales. In connection with the growth of the total of payments due to high inflation, an absolute release of circulating funds is not so special attention should be at divide the analysis and creation of conditions for the relative release of resources. General release is defined as the sum of absolute and relative foot release. Drugs released from service, used to increase production and sales, goods and services, strengthen the financial condition of the company. [6. 107 - 108] Planning of working capital is subject to estimates of production costs and non-production needs and business plan that covers and connects the industrial and financial performance, creating just that the conditions for successful business operations and business development. br/>
2. Planning requirements current asse...
